Impacto da alíquota do IRPC em Moçambique

Abstract

The tax is a cash benefit paid by the State, families and companies. With tax collection the government provides various goods and services. However, the tax rate has been a matter of debate among taxpayers. According to the CTA, the definition of the IRPC tax rate has been highlighted in recent times and is the result of society's dissatisfaction due to the Mozambican economic reality, given the high level of imports', and does not successfully contribute to the promotion of production, - savings and investments, competition in a phase of market globalization. In this work, the approach imposed is focusing on the Corporate Income Tax, IRPC^ with incidence at the rate of 32%, in the range of taxes in force in the country. The structure of current tax revenues in Mozambique is a consequence of Tax Reforms. It should be noted that this tax has a contribution to the State's revenue, but its contribution is still insignificant. Regarding corporate income tax, there are currents that advocate that reducing the tax rate rejuvenates the entrepreneurial spirit, improves the business environment, which in turn stimulates production and, as a consequence, economic growth. However, there are other currents that are opposed to reducing taxes. The government simply cannot reduce its expenses. From five to five years the population of retirees increases, with increasing human longevity, the expenditure on public health increases. For other currents, those who pay corporate taxes are the owners (shareholders), customers and workers. The company never pays tax. In the country, the confederation of economic associations suggests reducing the rate to 25%. The average rate for SADC countries is 28% and no country uses it. The reduction of the rate to the average of the SADC member countries, Mozambique would be situated at a level that will promote more investment.(TRADUÇÃO NOSSA)